International Financial Reporting Standards_guide.pdf

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Part IV Statement of Comprehensive Income/ Income Statement
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Covers all IASB standards through S
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International Financial Reporting S
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Contents Foreword: World Bank Treas
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Foreword: World Bank Treasury The p
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Acknowledgments The authors are gra
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xii Introduction 5. Presentation an
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CHAPTER 1 Framework for the Prepara
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Chapter 1 Framework for the Prepara
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CHAPTER 2 First-Time Adoption of IF
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Chapter 2 First-Time Adoption of IF
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Chapter 2 First-Time Adoption of IF
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CHAPTER 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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38 Chapter 4 Statement of Cash Flow
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CHAPTER 5 Accounting Policies, Chan
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Chapter 5 Accounting Policies, Chan
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CHAPTER 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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CHAPTER 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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CHAPTER 8 Investments in Associates
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Chapter 8 Investments in Associates
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CHAPTER 9 Interests in Joint Ventur
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Chapter 9 Interests in Joint Ventur
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Part III Statement of Financial al
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110 Chapter 10 Property, Plant, and
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124 Chapter 11 Investment Property
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CHAPTER 12 Agriculture (IAS 41) 12.
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Chapter 12 Agriculture (IAS 41) 133
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144 Chapter 13 Intangible Assets (I
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152 Chapter 14 Leases (IAS 17) 14.3
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154 Chapter 14 Leases (IAS 17) TABL
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158 Chapter 14 Leases (IAS 17) ■
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162 Chapter 14 Leases (IAS 17) EXAM
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164 Chapter 14 Leases (IAS 17) Asse
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166 Chapter 14 Leases (IAS 17) EXPL
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CHAPTER 15 Income Taxes (IAS 12) 15
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Chapter 15 Income Taxes (IAS 12) 17
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184 Chapter 16 Inventories (IAS 2)
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CHAPTER 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Page 217 and 218: Chapter 17 Financial Instruments: R
Page 231 and 232: CHAPTER 18 Financial Instruments (I
Page 233 and 234: Chapter 18 Financial Instruments (I
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Page 237 and 238: CHAPTER 19 Noncurrent Assets Held f
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Page 245 and 246: CHAPTER 20 Exploration for and Eval
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Page 254 and 255: 240 Chapter 21 Provisions, Continge
Page 261 and 262: CHAPTER 22 The Effects of Changes i
Page 263 and 264: Chapter 22 The Effects of Changes i
Page 265 and 266: Chapter 22 The Effects of Changes i
Page 267: Chapter 22 The Effects of Changes i
Page 272 and 273: 258 Chapter 23 Revenue (IAS 18) 23.
Page 274 and 275: 260 Chapter 23 Revenue (IAS 18) ■
Page 276 and 277: 262 Chapter 23 Revenue (IAS 18) 23.
Page 278 and 279: 264 Chapter 23 Revenue (IAS 18) EXA
Page 280 and 281: 266 Chapter 24 Construction Contrac
Page 289 and 290: CHAPTER 25 Employee Benefits (IAS 1
Page 291 and 292: Chapter 25 Employee Benefits (IAS 1
Page 301 and 302: CHAPTER 26 Impairment of Assets (IA
Page 303 and 304: Chapter 26 Impairment of Assets (IA
Page 309 and 310: CHAPTER 27 Borrowing Costs (IAS 23)
Page 311 and 312: Chapter 27 Borrowing Costs (IAS 23)
Page 317 and 318: CHAPTER 28 Accounting for Governmen
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Chapter 28 Accounting for Governmen
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Chapter 28 Accounting for Governmen
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310 Chapter 29 Share-Based Payment
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Part V Disclosure
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324 Chapter 30 Events after the Rep
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326 Chapter 30 Events after the Rep
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328 Chapter 31 Related-Party Disclo
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350 Chapter 32 Earnings per Share (
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362 Chapter 33 Financial Instrument
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CHAPTER 35 Operating Segments (IFRS
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Chapter 35 Operating Segments (IFRS
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CHAPTER 36 Interim Financial Report
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Chapter 36 Interim Financial Report
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408 Chapter 37 Accounting and Repor
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410 Chapter 37 Accounting and Repor
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CHAPTER 38 Insurance Contracts (IFR
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Chapter 38 Insurance Contracts (IFR
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CHAPTER 39 Financial Reporting in H
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Chapter 39 Financial Reporting in H
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Chapter 39 Financial Reporting in H
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About the Contributors Hennie van G
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ECO-AUDIT Environmental Benefits St
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